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TMI Blog2017 (9) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... t they have not properly verified these documents - the adjudicating authority must verify all these documents. Appeal allowed by way of remand. - E/1229/10 - A/89213/17/SMB - Dated:- 21-7-2017 - Mr Ramesh Nair, Member (Judicial) Ms. Kirti Bhoite, Advocate for the Appellants Shri. S.V. Nair, Asstt. Commissioner(A.R.) for the Respondent ORDER The fact of the case is that appellant are engaged in the manufacture of Surgical Dressings falling under Chapter 30 of Central Excise Tariff Act, 1985. They have cleared their goods during the period January, 2007 to February, 2007 on payment of Central Excise duty on MRP based value as per Section 4A. There was some confusion, whether the value of said product is governed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been passed on, accordingly the claim is not hit by unjust enrichment. She placed reliance on the following judgments: (a) COMMISSIONER OF CENTRAL EXCISE, MADRAS Versus ADDISON CO. LTD. - 2016 (339) E.L.T. 177 (S.C.) (b) SHREE KRISHNA NYLON PVT. LTD. Versus COMMISSIONER OF C. EX., MUMBAI-III[2015 (327) E.L.T. 626 (Tri. - Mumbai)] (c) SHREYAS INTERMEDIATES LTD. Versus COMMISSIONER OF C. EX., PUNE-II [2016 (333) E.L.T. 380 (Tri. - Mumbai)] (d) COMMISSIONER OF CENTRAL EXCISE, PUNE-I Versus SANDVIK ASIA LTD.[ 2015 (323) E.L.T. 431 (Bom.)] 3. On the other hand, Shri. S.V. Nair, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and whether the transaction was correctly adjusted can only be seen from the buyer's ledger which has not been properly verified by the lower authorities. Accordingly as regard the unjust enrichment, the adjudicating authority must verify all these documents and if it is established that effect of the credit note has been given in the buyer's account and even though initially amount was collected but subsequently it was returned by giving effect of credit note, incidence of excess paid duty cannot be said to have passed on. As per my above discussion, impugned order is set aside, matter is remanded to the original adjudicating authority to pass a fresh order by considering above observations. Appeal is allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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